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GST

Home Acts & Rules GST Draft-Bills-Reports FAQ on GST (2nd Edition) dated 31.3.2017 Chapter 17 = Advance Ruling Chapters List This

Advance Ruling - FAQ on GST (2nd Edition) dated 31.3.2017

Chapter: 17
Advance Ruling
Question 1 : What is the meaning of Advance Ruling?
Question 2 : Which are the questions for which advance ruling can be sought?
Question 3 : What is the objective of having a mechanism of Advance Ruling?
Question 4 : What will be the composition of Authority for advance rulings (AAR) under GST?
Question 5 : Is it necessary for a person seeking advance ruling to be registered?
Question 6 : At what time an application for advance ruling be made?
Question 7 : In how much time will the Authority for Advance Rulings have to pronounce its ruling?
Question 8 : What is the Appellate authority for advance ruling (AAAR)?
Question 9 : How many AAR and AAAR will be constituted under GST?
Question 10 : To whom will the Advance Ruling be applicable?
Question 11 : Whether the advance ruling have precedent value of a judgment of the High Court or the Supreme Court?
Question 12 : What is the time period for applicability of Advance Ruling?
Question 13 : Can an advance ruling given be nullified?
Question 14 : What is the procedure for obtaining Advance Ruling?
Question 15 : Under what circumstances will the application for Advance Ruling be compulsorily rejected?
Question 16 : What is the procedure to be followed by AAR once the application is admitted?
Question 17 : What happens if there is a difference of opinion amongst members of AAR?
Question 18 : What are the provisions for appeals against order of AAR?
Question 19 : Whether Appeal can be filed before High Court or Supreme Court against the ruling of Appellate Authority for Advance Rulings?
Question 20 : Can the AAR & AAAR order for rectification of mistakes in the ruling?
 

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